Ratifications – Mergers

Legal entities trying to deal with new challenges and to provide further impulse to their evolution often look for new forms of operation and development through a change of legal form or even through merger with other businesses.

Ratifications consist mainly of creating larger schemes not only for fundraise but also for various other tax incentives. These modifications are governed by the provisions of Legislative Decree 1297/72 and Laws 2166/93, 2190/20.

Moreover, under the provisions of commercial law, the creation of a new company can be established not only by its incorporation by its founders, but also by other ways of incorporation such as ratification, merger and division of the company .

As merger is defined the financial act by which two or more companies are dissolved for transforming themselves into a generally larger and stronger financial unit. The enterprises being dissolved are not liquidated because their property is not distributed to their owners but it is transferred either to the merged or absorbed enterprise.

The role of FLaw

FLaw (Financial & Law Partners), having secured excellent collaboration between an appointed team of lawyers, notaries and sworn surveyors plans, guides and successfully completes conversion or merger proceedings, offering you the best tax proposal for converting or merging your companies.

By completing the proceeding, we undertake all the necessary actions required so that the transition being smooth and completely legal.

Our Services

Proceedings – Judicial remedies

Our company provides complete legal services for your tax cases

Tax audits

Αchieving the best possible result during the proceeding of each tax audit


Providing you with the ability to resolve disputes by extrajudicial settlements

Resolution Procedures

Designing your business plan for pre-bankruptcy, regarding all proceedings before bankruptcy, all resolution proceedings, as well as all bankruptcy proceedings.


Guiding and successfully completing conversion or merger proceedings

Tax planning

Guarantee both security and stability of your company against the complex and constantly varying tax environment.

Organization of Accounting Departments

Successfully offering high quality services, to organize and lead the accounting department of each legal entity.

“Offering high quality legal & tax services”